HB4482

West Virginia HB4482 updates tax rates on e-cigarettes, e-cigarette liquids, and related products, and increases penalties for violations.

West Virginia HB4482 amends the state tax code to update tax rates on e-cigarettes, e-cigarette liquids, vapor products, and vaping systems. Effective July 1, 2026, the bill imposes an excise tax of 50 percent of the taxable sale price on e-cigarettes and closed vapor cartridges, and 7.5 cents per milliliter on e-cigarette liquid. Wholesale dealers must register with the Tax Commissioner and maintain a business registration certificate. The bill also increases penalties for violations, including a $500 penalty for each month a delinquent report remains unpaid.